Under T.C.A. § 55-4-226, manufacturers and dealers or persons and businesses that transport boats for hire may operate a boat trailer without registering it if the boat trailer operates solely for the purpose of delivery of a boat to a customer, and the boat trailer displays special purpose boat transport plates. A boat manufacture, dealer, person, or business who operates a boat trailer for hire to deliver boats may apply with any county clerk for one or more special purpose boat transport plates. The fee for the first plate is $47.30, and the fee for any additional plates is $23.55. The special purpose boat transport plates expire May 31 of each year.  Issuance of plates begins each year on May 1, upon payment of the fee and proof that the applicant is still engaged in the business of transporting boats for hire. No business license is required as proof that a person or business transports boats for hire.